- 5 - Section 6331(a) provides generally that, if a taxpayer liable to pay Federal taxes neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for respondent to collect such tax by levy upon all property and rights to property belonging to the taxpayer. Section 6331(d)(1) requires that, prior to making a levy on a taxpayer’s property, respondent must give to the taxpayer written notice of the proposed levy and written notice of the taxpayer’s right to a hearing. In such a hearing, respondent is required to verify whether the requirements of all applicable laws and administrative procedures have been met and to consider other issues raised by a taxpayer including appropriate spousal defenses, collection alternatives, and challenges to the appropriateness of the collection actions. Sec. 6330(c). Section 6330(c) also requires respondent to consider whether respondent’s proposed collection action balances the need for efficient collection of taxes with the taxpayer's legitimate concern that any collection action be no more intrusive than necessary. Sec. 6330(c)(3). Under section 6330(c)(2)(B), if a taxpayer received a notice of deficiency for a year in question, in a later collection hearing the taxpayer may not contest the existence or amount ofPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011